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- W2110355907 abstract "Summary • In this short paper, the general characteristics surrounding the voluntary release of prospectus earnings forecasts are examined for a sample of recently organised initial public offerings in Hong Kong. In terms of forecast accuracy, results, relative to earlier Hong Kong-based studies [Chan et al. (1996), Jaggi (1997), Cheng and Firth (2000) and Chen, Firth and Krishnan (2001)], point to an even tighter distribution of forecast errors than was the case for IPOs in the early to mid 1990s. A more sophisticated primary market - in which dualtranche offerings, many with variable offer prices and over-allotment options, dominate - allied to improved corporate governance practice is the likely reason for this outcome. •P ost-listing deviations from prospectus forecasts are also noted to be positively related to the percentage of equity retained in the newly listed firms by pre-listing stakeholders as well as to the utilisation of over-allotment options by issue underwriters. Finally, the importance of underpricing to the disclosure of IPO earnings forecasts - as signalled in the work of Jog and McConomy (2003) for Canadian IPOs - is partially reflected through the over-allotment option exercise decision variable. The latter is strongly and positively related to both the incidence of a prospectus earnings forecast and the magnitude of IPO underpricing." @default.
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- W2110355907 date "2005-01-01" @default.
- W2110355907 modified "2023-09-24" @default.
- W2110355907 title "A Re-Examination of the Disclosure of Discretionary Earnings Forecasts: The Case of Initial Public Offerings in Hong Kong" @default.
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